Course Information

Course No: 3911

Course Name: An Overview of Ethics for Hawaii CPAs

Field of Study: Regulatory Ethics

Course Material: Online Material

Program outline:
This is an ethics course for Hawaii CPAs covering standards of professional conduct and business practices adhered to by accountants such as CPAs in order to enhance their profession and maximize idealism, justice and fairness when dealing with the public, clients and other members of their profession. It also presents an approach – the threats and safeguards approach – to coping with ethical dilemmas. Also included are some cases of AICPA ethics violations. Chapter 3 covers the statutes and rules enforces by the Hawaii State Board for practicing accountancy in Hawaii.

Learning objectives:

Understand ethics and ethical reasoning.

Understand the AICPA Code of Professional Conduct.

Be familiar with the current Hawaii Rules of Professional Conduct and enforcement actions adopted by the Hawaii Board of Accountancy.

Understand the case studies which are presented throughout the course to maintain the highest standards of ethical conduct.

Program level: Basic

Prerequisites: None

Advance preparation: None

Type of delivery method: Self-study

Recommended CPE credits in Regulatory Ethics: 4

Final examination expiration date: The program participant will have one year from the date of purchase to complete the course and final examination.

Web CPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.